Military levy increased by 30% in January: Kyiv and industrial regions provided the largest revenues

In January of this year, the volume of revenues from the military levy increased significantly. Taxpayers allocated UAH 13.8 billion to support the Armed Forces of Ukraine, which is 30% higher than the same period last year. Thus, the growth rate of this payment remains high, which indicates an expansion of the tax base and increased fiscal efficiency.

This was reported by the State Tax Service. The agency emphasizes that the military levy continues to be an important source of financing for the defense sector, and the positive dynamics of revenues is of strategic importance for ensuring the stable functioning of the army.

The largest amounts of military levy are traditionally accumulated by economically active regions. Kyiv became the leader in terms of the volume of transfers - UAH 4.4 billion. Significant revenues were also provided by Dnipropetrovsk region, where UAH 1.5 billion was paid, Lviv region with an indicator of UAH 1.1 billion and Kharkiv region, which transferred UAH 0.9 billion.

Military duty remains a mandatory payment for all citizens and entrepreneurs who receive income. Its payment applies to individual entrepreneurs, employees and businesses operating on different taxation systems.

For individual entrepreneurs who are on a simplified system, different calculation mechanisms are provided. Entrepreneurs of groups 1, 2 and 4 pay 10% of the minimum wage established as of January 1 of the relevant year. In 2026, this amount is UAH 864.70 per month. In contrast, individual entrepreneurs of group 3 (except for e-residents) transfer 1% of the income received quarterly.

For entrepreneurs working on the general taxation system, the military levy rate is 5% of net annual income. Employees also pay 5% of the accrued salary.

The growth in revenues by a third in annual terms demonstrates both an increase in the payroll and business income, and the stability of tax administration mechanisms. The military levy continues to play a key role in the formation of a financial resource for the country's defense needs.